Wijziging van de Wet inkomstenbelasting 2001 en de Invorderingswet 1990 ter bestrijding van belastinguitstel en –afstel als gevolg van excessief lenen bij een eigen vennootschap (Wet excessief lenen bij eigen vennootschap)

This amendment proposes changes to Dutch income tax and collection laws to address tax deferral and avoidance. It specifically targets situations where individuals excessively borrow from their own companies, aiming to prevent unfair tax advantages. The changes will affect individuals who are shareholders and directors of their companies, as well as the companies themselves. The goal is to ensure fairer tax contributions and close loopholes related to shareholder financing.